Delaware · Property tax exemptions for seniors · Updated Oct 2026
Delaware property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Delaware that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Delaware is the Senior School Property Tax Credit (state). A credit of 50% of your regular school property taxes on your main home, up to $500 a year, taken off your county tax bill.
Some amounts depend on where you live. In Delaware, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for seniors in Delaware
Seniors
Senior School Property Tax Credit (state)
A credit of 50% of your regular school property taxes on your main home, up to $500 a year, taken off your county tax bill.
Who qualifies
Homeowners 65 or older by June 30 before the tax year starts, for their full-time primary residence, with a valid Delaware driver's license or state ID. If you moved to Delaware on or after January 1, 2018, you must have been domiciled in Delaware for 10 straight years first (3 years if you moved in 2013-2017). You must have paid your property tax bill in full for the prior year. No income limit. A married couple where only one spouse is 65 can still get the credit (one credit per home).
How to apply
Fill out the state Senior School Property Tax Credit application and send it to your county (New Castle: [email protected]; Kent: [email protected]; Sussex: county assessment office). Attach a copy of a valid Delaware driver's license or state ID for each applicant.
Varies by county. New Castle County: reported to reduce your assessed value by up to $173,000 for county property tax after the 2025 reassessment (House Democratic Caucus, June 2026; not confirmed on the county's own site). Sussex County: up to $229,000 of assessed value. Kent County: reduces your taxable assessment (amount not published on its page).
Who qualifies
Owners 65 or older (Kent: by May 31; Sussex: by June 30; New Castle: see county) or totally (100%) disabled with proof, who own and live in the home. Kent: 5 years of Delaware residency and 1 year in the home (both waived for 100% service-disabled veterans). Sussex: full-time Sussex resident for the 5 preceding years.
Income limit
New Castle County (county tax): reported as $50,000 single / $65,000 couple (House Democratic Caucus release; confirm with the county). Kent: adjusted gross income $18,000 single / $24,750 couple, not counting Social Security, railroad retirement tier I or disability income. Sussex: income other than Social Security of $6,000 single / $7,500 married.
How to apply
Apply to your county assessment office with proof of age or disability, income and ownership. All county taxes and fees must be paid in full by the deadline (Kent; Sussex 'Clean Hands' rule).
Deadline
April 30 (Kent and Sussex; Sussex accepts January 1 - April 30).
Renewal
Kent: reapply every year. Sussex: reapply if you move (not transferable). New Castle: ask the county.
Law
9 Del. C. ch. 81 and 83 (county elderly/disabled exemptions); county code
Reported to exempt up to $173,000 of assessed value from school property tax (raised from $32,000 after the reassessment under HB 159 of 2025). Not confirmed on New Castle County's own site.
Who qualifies
New Castle County owners 65 or older who meet the low income limits.
Income limit
$15,000 single / $19,000 married (reported June 2026). HB 463 (2026), which would have matched the county-tax limits, passed the House but stalled in the Senate Executive Committee (last action June 18, 2026) and was not enacted before the session ended June 30, 2026.
Fill out the state Senior School Property Tax Credit application and send it to your county (New Castle: [email protected]; Kent: [email protected]; Sussex: county assessment office).
Attach a copy of a valid Delaware driver's license or state ID for each applicant.
Deadline: April 30 (statewide deadline for county senior programs; confirm with New Castle County).
Renewal: Ask the county.
Savings estimate for Delaware
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Delaware
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Delaware
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Delaware
Who qualifies for property tax breaks for seniors in Delaware?
Senior School Property Tax Credit (state): Homeowners 65 or older by June 30 before the tax year starts, for their full-time primary residence, with a valid Delaware driver's license or state ID. If you moved to Delaware on or after January 1, 2018, you must have been domiciled in Delaware for 10 straight years first (3 years if you moved in 2013-2017). You must have paid your property tax bill in full for the prior year. County Elderly / Disabled Property Tax Exemption: Owners 65 or older (Kent: by May 31; Sussex: by June 30; New Castle: see county) or totally (100%) disabled with proof, who own and live in the home. Kent: 5 years of Delaware residency and 1 year in the home (both waived for 100% service-disabled veterans). New Castle County School Tax Elderly Exemption: New Castle County owners 65 or older who meet the low income limits.
Is there an income limit for seniors' property tax breaks in Delaware?
Senior School Property Tax Credit (state): no income limit is listed in our sources. County Elderly / Disabled Property Tax Exemption: New Castle County (county tax): reported as $50,000 single / $65,000 couple (House Democratic Caucus release; confirm with the county). Kent: adjusted gross income $18,000 single / $24,750 couple, not counting Social Security, railroad retirement tier I or disability income. Sussex: income other than Social Security of $6,000 single / $7,500 married. New Castle County School Tax Elderly Exemption: $15,000 single / $19,000 married (reported June 2026). HB 463 (2026), which would have matched the county-tax limits, passed the House but stalled in the Senate Executive Committee (last action June 18, 2026) and was not enacted before the session ended June 30, 2026.
When is the deadline for seniors to apply in Delaware?
Senior School Property Tax Credit (state): April 30 for the tax year starting July 1 (statewide). County Elderly / Disabled Property Tax Exemption: April 30 (Kent and Sussex; Sussex accepts January 1 - April 30). New Castle County School Tax Elderly Exemption: April 30 (statewide deadline for county senior programs; confirm with New Castle County).
Do seniors have to reapply every year in Delaware?
Senior School Property Tax Credit (state): One-time. Apply again if you move (the credit does not transfer). County Elderly / Disabled Property Tax Exemption: Kent: reapply every year. Sussex: reapply if you move (not transferable). New Castle: ask the county. New Castle County School Tax Elderly Exemption: Ask the county.
Where do seniors apply for property tax breaks in Delaware?
Delaware's three counties (New Castle, Kent, Sussex) assess homes, bill taxes and run exemptions. You apply to your county's assessment or tax office; the state Department of Finance funds the Senior School Property Tax Credit and the Disabled Veterans School Tax Credit, which the counties apply to your bill. For the Senior School Property Tax Credit (state): Fill out the state Senior School Property Tax Credit application and send it to your county (New Castle: [email protected]; Kent: [email protected]; Sussex: county assessment office).